Enhanced Employer Fact-finding Entry for Delaware Unemployment Insurance Claims
Employers now have access to an enhanced “fact-finding” application when submitting information related to employees who have been separated from their employment or other non-separation issues such as severance pay or worker’s compensation. This interactive, user-friendly tool will expedite the resolution of separation- and eligibility-related issues by enabling you to enter employment-related details directly rather than wait on hold to speak with an agent or have any spoken comments misunderstood or incorrectly documented.
You will receive links to access the fact-finding questionnaire from UIClaims@delaware.gov with the subject line: ACTION REQUIRED: Unemployment Insurance Information Request. Please note that the links in this email are unique and you must use them to enter the requested information to resolve the claim issue.
To access the employer self-service portal, you must be registered on my.delaware.gov. If you are not registered, please go to https://my.delaware.gov and click the green REGISTER NOW button.
May 24, 2021
If you believe you have identified one of the fraud scenarios below, or any other, please email our Fraud Investigation team at BPC_Fraud_Unit@delaware.gov.
1) If you received documentation for a fraudulent UI claim such as a Division of UI Separation Notice and you believe this relates to a fraudulent claim, please complete the form and return it to BPC_Fraud_Unit@delaware.gov.
2) If one of your employees is experiencing a UI identity theft issue, please email BPC_Fraud_Unit@delaware.gov.
Be prepared to provide the following:
Please be patient. We understand that this is a stressful circumstance for your employee. With the increased benefits filing, there has also been an increase in fraudulent claims. We are trying our best to understand each case we receive and investigate it fully, as well as protect their benefits and information, as well as the employer’s UI rate. Please do not send multiple emails or attempt to call or leave messages in addition to sending the email. Your report is being tracked and our team will do our best for you.
You can also recommend that your employee go to https://www.identitytheft.gov/UnemploymentInsurance for other steps to take.
Senate Bill 127 was signed into law by Governor Carney on July 17, 2019.
This Act changes the penalty for an employer’s failure to file a report required by the Division of Unemployment Insurance from $17.25 to 15% of the total contributions paid or payable by the employer, unless 15% of the total contributions is less than $100 or more than $450. If 15% of the total contributions is less than $100, the penalty is $100. If 15% of the total contributions is more than $450, the penalty is $450. These reports are used to calculate the unemployment tax assessments due from employers. The tax assessments fund Delaware’s Unemployment Trust Fund. The amount of this penalty has not been adjusted for inflation in over 25 years.
Senate Bill 128 was signed into law by Governor Carney on July 18, 2019.
This Act expands the collection procedures available to the Division of Unemployment Insurance to more closely match the collection procedures currently available to the Division of Revenue. The Act will provide the Division of Unemployment Insurance with streamlined procedures to allow it to more quickly and easily execute on judgments for unpaid unemployment compensation tax assessments and overpayments of tax benefits paid to individuals to which they were not entitled. These procedures include obtaining warrants for the levy and sale of property, garnishments of wages, bank accounts and other property, streamlined garnishment procedures, and denying or suspending professional licenses of judgment debtors. This Act also provides a streamlined process to renew the liens on judgments for an additional 10 years.
The Employer Contributions Operations (ECO) unit is the section within the Delaware Division of Unemployment that oversees and manages the unemployment trust fund and the employers who pay into the fund. Within ECO are specific the offices of Status and Charging, Accounts Management, Field and Collections. These Office work together to manage the unemployment trust fund and the employers that are required to pay unemployment tax assessments under Delaware’s Unemployment Act 19 Del.C. Chapter 33.
The Status and Charging Office is responsible for determining if private businesses, government, and Federal entities are liable to pay unemployment tax in Delaware. The staff of Status and Charging unit performs the following duties:
-Determining if an employer must pay unemployment assessments in Delaware.
-Issuing an employer’s Delaware State Unemployment Insurance (SUI) Tax number
-Calculates and sets the Delaware tax rates for employers on a yearly basis.
-Completes employer name change requests
-Closes employer accounts.
-Performs employer tax rate reductions
If you have any questions on the services the Status and Charging Office performs, please call:
If you are an employer appealing a tax rate change, please send mail your appeal to:
The Accounts Management Office is responsible for overseeing employer accounts and the unemployment trust fund. The staff of the Accounts Management Unit performs the following duties:
-Quarterly billings to employers
-Biannual Training Tax billing to employers
-Process employer unemployment tax payments
-Processes Training Tax payments
-Processes employer account credits and refunds
The mailing address for Delaware tax payments and competed UC-8/ UC-8A forms is:
The mailing address for Delaware Training Tax payments is:
If you have any questions on the services the Accounts Management Office performs, please call:
The Field Office conducts audits on businesses to ensure compliance with Delaware’s Unemployment Act and associated Delaware Statutes.
The Collections Unit attempts to work with employers who are monetarily or report delinquent with their Delaware unemployment tax assessments. The Collections Unit’s primary focus is to support an employer’s desire to comply with Delaware’s Unemployment Act 19 Del.C. Chapter 33 in the event the employer has fallen behind on unemployment tax assessments. Paths to compliance may include all or a few of the following:
-Liens
-Compromises
-Payment Agreements
-Full Payment on Assessments
In accordance with 20 CFR Part 603, wage information and other confidential unemployment insurance information may be requested and utilized for other governmental purposes, including, but not limited to, verification of an individual’s eligiblity under other government programs.
The tax an employer pays depends on the size of the employer’s taxable payroll, the employer’s unemployment insurance tax rate, and the taxable wage base. The taxable wage base is $10,500 and the minimum and maximum tax rates are .3% and 6.5% respectively.
Since the balance in the Delaware UI Trust Fund as of September 2018 was in excess of $125 million, the taxable wage base will remain at $10,500 for CY2023/2024.
For more information on Unemployment Insurance please refer to the Employer’s Handbook.
| Type | 2024* | 2023 | 2022 | 2021 | 2020 |
| New Employer Rate | 1.2% | 1.2% | 1.8% | 1.8% | 1.8% |
| New Construction Rate | 1.2% | 1.2% | 2.3% | 2.3% | 2.3% |
| Delinquent Rate | 6.5% | 6.5% | 6.5% | 6.5% | 6.5% |
| Lowest Rate | 0.1% | 0.3% | 0.3% | 0.3% | 0.3% |
| Highest Rate | 5.4% | 8.2% | 8.2% | 8.2% | 8.2% |
| Wage Base | $10,500.00 | $10,500.00 | $14,500.00 | $16,500.00 | $16,500.00 |
| State Experience | 35 | 35 | 34 | 30 | 29 |
To access the Online Employer Services Portal, click here.
Related Topics: Employer Handbook, employer services, Employers, Unemployment Insurance
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